RMS Concept: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RMS Concept
Largest movements
- Receivables within one year +€33,112
up €33,112 (+29.6%), from €111,892 to €145,005
of which Trade receivables: +€22,510
- Tangible fixed assets -€13,157
down €13,157 (-23.7%), from €55,412 to €42,255
of which Furniture and vehicles: -€13,682
- Cash -€2,890
down €2,890 (-23.7%), from €12,176 to €9,286
mainly Receivables within one year (-€33,112) and Short-term financial debts (-€8,314)
- Profit (loss) carried forward +€23,051
up €23,051 (+18.3%), from €126,178 to €149,229
- Short-term financial debts -€8,314
down €8,314 (-83.1%), from €10,000 to €1,686
- Tax, wage and social debts +€6,605
up €6,605 (+32.0%), from €20,625 to €27,230
- Debts after one year -€6,493
no longer reported in 2024 (was €6,493)
- Trade debts +€3,701
new in 2024: €3,701
- Turnover +€421,660
up €421,660 (+37.6%), from €1.1m to €1.5m
- Purchases and services +€399,285
up €399,285 (+36.5%), from €1.1m to €1.5m
- Gross operating margin +€21,886
up €21,886 (+70.3%), from €31,144 to €53,030
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,481 | €196,546 | +€17,065 | +9.5% |
| Fixed assets | 21/28 | €55,412 | €42,255 | -€13,157 | -23.7% |
| Tangible fixed assets | 22/27 | €55,412 | €42,255 | -€13,157 | -23.7% |
| Plant, machinery and equipment | 23 | €392 | €917 | +€525 | +133.7% |
| Furniture and vehicles | 24 | €55,020 | €41,338 | -€13,682 | -24.9% |
| Current assets | 29/58 | €124,069 | €154,291 | +€30,222 | +24.4% |
| Amounts receivable within one year | 40/41 | €111,892 | €145,005 | +€33,112 | +29.6% |
| Trade receivables | 40 | €97,064 | €119,574 | +€22,510 | +23.2% |
| Other amounts receivable | 41 | €14,828 | €25,431 | +€10,602 | +71.5% |
| Cash at bank and in hand | 54/58 | €12,176 | €9,286 | -€2,890 | -23.7% |
| Total equity and liabilities | 10/49 | €179,481 | €196,546 | +€17,065 | +9.5% |
| Equity | 10/15 | €129,478 | €152,529 | +€23,051 | +17.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,178 | €149,229 | +€23,051 | +18.3% |
| Amounts payable | 17/49 | €50,003 | €44,016 | -€5,986 | -12.0% |
| Amounts payable after more than one year | 17 | €6,493 | - | -€6,493 | |
| Financial debts | 170/4 | €6,493 | - | -€6,493 | |
| Amounts payable within one year | 42/48 | €43,510 | €44,016 | +€507 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €5,856 | €6,493 | +€637 | +10.9% |
| Financial debts | 43 | €10,000 | €1,686 | -€8,314 | -83.1% |
| Credit institutions | 430/8 | €10,000 | €1,686 | -€8,314 | -83.1% |
| Trade debts | 44 | - | €3,701 | +€3,701 | |
| Suppliers | 440/4 | - | €3,701 | +€3,701 | |
| Taxes, remuneration and social security | 45 | €20,625 | €27,230 | +€6,605 | +32.0% |
| Taxes | 450/3 | €20,625 | €27,230 | +€6,605 | +32.0% |
| Other amounts payable | 47/48 | €7,029 | €4,907 | -€2,122 | -30.2% |
| Turnover | 70 | €1,122,145 | €1,543,805 | +€421,660 | +37.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,093,090 | €1,492,375 | +€399,285 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,826 | €14,187 | -€3,640 | -20.4% |
| Other operating charges | 640/8 | €1,374 | €3,454 | +€2,080 | +151.4% |
| Gross operating margin | 9900 | €31,144 | €53,030 | +€21,886 | +70.3% |
| Operating profit (loss) | 9901 | €11,944 | €35,389 | +€23,446 | +196.3% |
| Financial income | 75/76B | €1,601 | €0 | -€1,601 | -100.0% |
| Recurring financial income | 75 | €1,601 | €0 | -€1,601 | -100.0% |
| Financial charges | 65/66B | - | €2,580 | +€2,580 | |
| Recurring financial charges | 65 | - | €2,580 | +€2,580 | |
| Profit (loss) for the period before taxes | 9903 | €13,545 | €32,809 | +€19,265 | +142.2% |
| Income taxes | 67/77 | €2,815 | €9,758 | +€6,943 | +246.6% |
| Profit (loss) for the period | 9904 | €10,730 | €23,051 | +€12,322 | +114.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,730 | €23,051 | +€12,322 | +114.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.